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Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 963 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 13th April 2025

CA, CS, CMA : A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms...

April 15, 2025 6147 Views 0 comment Print

No Service Tax payable on freight margin recovered from customer in case of outbound shipments

Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...

May 30, 2024 2541 Views 0 comment Print

No Service Tax on CHA’s Reimbursable Expenses: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...

December 8, 2023 2868 Views 0 comment Print

CESTAT Imposes Penalty on Commissioner for Non-Compliance

Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...

December 3, 2023 2451 Views 0 comment Print


Latest News


CESTAT e-Filing Software User Manual

CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing,  (Petition/Appeal) ...

March 9, 2023 5472 Views 0 comment Print

E-Compendium of CESTAT Case Laws – Pro – Revenue

Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...

May 18, 2021 3372 Views 0 comment Print

Govt approves creation of six new Benches of CESTAT

Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...

October 18, 2013 1577 Views 0 comment Print

Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute

Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...

July 2, 2010 834 Views 0 comment Print

Can a CESTAT Member who has not completed probation can be relived from his duty without assigning any reason?

Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...

December 3, 2009 3439 Views 0 comment Print


Latest Judiciary


Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...

June 8, 2026 171 Views 0 comment Print

Extended Limitation Held Invalid as Tax Proceedings Were Based Solely on Third Paty Data

Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...

June 8, 2026 201 Views 0 comment Print

CESTAT Upholds Duty Demand as Food Testing Kits Were Misdeclared as Diagnostic Kits

Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...

June 8, 2026 93 Views 0 comment Print

Common Amenities Cannot Convert Independent Villas Into a Taxable Residential Complex

Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...

June 8, 2026 81 Views 0 comment Print

Govt Dept Liable for Interest on delayed Service Tax Deposit: CESTAT Allahabad

Service Tax : The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Admi...

June 8, 2026 72 Views 0 comment Print


Latest Notifications


CESTAT Virtual Hearings & Procedures

Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...

September 21, 2023 4116 Views 0 comment Print

Selection for the posts of Member, Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...

February 3, 2023 3699 Views 0 comment Print

Procedure for Physical Hearing of Appeals by CESTAT

CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...

November 15, 2021 4098 Views 0 comment Print

Benches of Tribunal must strictly adhere to period of limitation prescribed by SC

Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...

July 26, 2021 2079 Views 0 comment Print

Procedure For E-Hearing of Appeals by CESTAT

Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...

August 10, 2020 7080 Views 0 comment Print


Order set aside as revenue failed to brought any cogent evidence towards foreign origin of goods

June 14, 2025 270 Views 0 comment Print

CESTAT Kolkata held that revenue has not brought any cogent evidence towards foreign origin (Chinese Origin) of goods (fire crackers). Further, investigation and proceedings are also conducted in casual manner. Thus, order is set aside.

CESTAT allows refund claim for denied Cenvat credit under GST transition rules

June 13, 2025 915 Views 0 comment Print

Manufacturer’s refund claim for denied Cenvat credit under GST transition rules allowed by Tribunal, citing vested rights and procedural challenges.

CESTAT Allows 20% Pre-Deposit in Customs Duty Case

June 13, 2025 288 Views 0 comment Print

CESTAT Delhi restores appeals for Office Plus Limited and its director, allowing a 20% pre-deposit in a customs duty case involving imported machines with a classification dispute.

No Retrospective Penalty Under Custom Act Section 114AA: CESTAT Delhi

June 13, 2025 720 Views 0 comment Print

Indusind Media wins partial relief at CESTAT Delhi. Tribunal rules Customs Act S.114AA penalty cannot be applied retrospectively, reducing fines.

No Service Tax on Hire Charges as effective control & possession passed on

June 12, 2025 411 Views 0 comment Print

CESTAT Delhi held that service tax is not leviable when goods are given on hire along with effective control and possession thereof. Accordingly, demand on hire charges dropped as equipments are given on hire with right of possession and effective control.

Sprout Value Must Be Included in Malt’s Assessable Value: CESTAT Delhi

June 9, 2025 225 Views 0 comment Print

Delhi Tribunal confirms excise duty demand on malt manufacturer, ruling sprout sale proceeds must be included in assessable value.

No Service Tax on Discounts, Commissions & Incentives from Vodafone to sim-card dealer

June 9, 2025 492 Views 0 comment Print

Tribunal sets aside service tax demand on Agarwal Traders for Vodafone dealer commissions, citing prior rulings on trading activity and avoiding double taxation.

Statements Under Section 14 of Central Excise Act Invalid Without Section 9D Compliance

June 8, 2025 1203 Views 0 comment Print

CESTAT Delhi overturns central excise duty demand and penalties on Surya Wires, ruling that statements recorded under Section 14 cannot be relied upon without following Section 9D’s mandatory procedure.

Section 138C Certificate Not Mandatory if Electronic Documents Admitted in Section 108 Statements

June 8, 2025 717 Views 0 comment Print

Appeals by M/s. Combine Trading Co. and Shri Jaspreet Singh dismissed in customs undervaluation case. Investigations revealed mis-declaration and use of parallel invoices.

CESTAT Quashes Service Tax on TASMAC Bar Licenses

June 8, 2025 624 Views 0 comment Print

CESTAT Chennai rules on service tax liability for TASMAC’s bar license fees, affirming statutory function post-March 2013 and citing judicial precedents.

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